THE BULLET BUS,MAHARAJKA, SRIGANGANAGAR. vs. ITO, WARD-3,, SRIGANGANAGAR
What did the Tribunal hold?
The Tribunal restored the matter to the AO for fresh assessment, considering that the assessee was unheard and significant additions were made. The assessee was directed to be given a due opportunity of hearing.
What were the facts?
The assessee's appeal was filed against the CIT(A)'s order which upheld additions made by the AO. The assessee claimed non-participation in both assessment and appellate proceedings due to lack of awareness of notices and medical issues of a key partner.
What were the issues?
Whether the assessee was prevented by sufficient cause from participating in assessment and appellate proceedings, and if the matter should be restored for fresh adjudication.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JODHPUR BENCH, “DB” BENCH, JODHPUR
Per Annapurna Gupta, AM:- The present appeal has been filed by the assessee against the order passed by the Office of the Commissioner of Income Tax, Appeal CIT(A), Jaipur 04 (hereinafter referred to as “Ld. CIT(A)”), dated
P a g e | 2 The Bullet Bus 11.10.2024 under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).
The grounds raised by the assessee read as under:-
That on the facts and in the circumstances of the case the Ld CIT(A) grossly erred in upholding the legality & validity of order passed by the Ld AO.
That on the facts and in the circumstances of the case the Ld CIT(A) grossly erred
The order continues below.
Read the full judgment
A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
More judgments on Section 68
- ACIT Central Bilaspur, Bilaspur vs Arun Kumar Agrawal, SaktiITSSA 26/RPR/2025[2018-19]Status: Disposed21 Oct 2026AY 2018-19
- Neo Incorporation, Rajkot vs DCIT Circle- 1(2), RajkotITA 471/RJT/2026[2012-2013]Status: Disposed21 Oct 2026AY 2012-2013
- Bliss Dealtrade Private Limited, Kolkata vs Income Tax Officer - Ward 9(2) Kolkata…ITA 208/KOL/2026[2012-13]Status: Disposed21 Oct 2026AY 2012-13
- Hemal Paresh Madeka, Rajkot vs Asst.Commissioner of Income Tax…ITA 955/RJT/2026[2020-21]Status: Disposed19 Oct 2026AY 2020-21
- Ajaybhai Dineshbhai Bagdai, Near Central… vs The Income Tax Officer, Ward-1(2)(1), New…ITA 74/RJT/2026[2013-14]Status: Disposed19 Oct 2026AY 2013-14
Latest GST High Court judgments
Search GST case law →- Ankil Jagdishchandra Kholwadwala vs. Union Of INDIA And AnrBombay · 22 Oct 2026
- Imtiyaz Shaikh Z Chorlekar vs. Salman ShaikhBombay · 21 Oct 2026
- S. Nithyananda vs. State Of KarnatakaKarnataka · 17 Oct 2026
- Venkadeswara Grill Works vs. The Joint Commissioner (St)Madras · 16 Oct 2026
- Mufti Clothing And Co vs. The Assistant Commissioner (St)Madras · 16 Oct 2026
